California Revenue and Taxation Code Section 41015

CA Rev & Tax Code § 41015 (2017)  

“Local telephone service” shall mean both of the following:

(a) The access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radiotelephone stations constituting a part of the local telephone system.

(b) Any facility or service provided in connection with a service described in subdivision (a).

The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service.”

(Amended by Stats. 1987, Ch. 38, Sec. 9.)

Last modified: October 25, 2018